ตั๋วเงินรับ
The footnotes to the 1995 financial statements did not disclose the material nature of the total notes receivable owed to BFA from related parties ALO and New Church Ventures, which accounted for 63 percent of BFA s total assets and more than 10 times as much as BFA s total net assets. This substantial concentration of credit given to ALO and New Church Ventures was also not disclosed in Footnote 2 in a subsection titled “Concentration of Credit Risk,” which stated, “Concentration of credit risk with respect to notes receivable is limited due to the fact that BFA requires notes receivable to be adequately collateralized